1:1 It is not allowed to sell, pledge, exchange, or use the weight of golden dinars for produce in the status of second tithe. This rule applies even if it is used to deconsecrate other second tithe commodities. Coins in the status of second tithe should not be given to a money-changer for any benefiting purpose or loaned to gain status. However, if the purpose is to prevent them from rusting, it is allowed. Selling it refers to proposing a deal of giving 200 zuz worth of consecrated produce to receive 100 zuz in unconsecrated coin. The act of taking it as a pledge refers to entering the borrower’s house and taking his second tithe as a pledge.

1:2 Giving it as a pledge should not be interpreted as offering the tithe as a pledge in return for unconsecrated items. Exchange of items should not be performed in a direct barter manner, such as offering wine in return for oil or vice versa. However, it is permissible to partake in an indirect exchange where parties offer what they have in excess to fulfill the other's need, resulting in a mutually beneficial exchange rather than a direct trade.

1:3 Produce with the status of second tithe should not be used on a callous or lichen and should not be made into an amulet.

1:4 The second tithe produce should not be deconsecrated with unminted metal. However, R. Dosa permits its use. For small coins used as tokens in the bathhouse, all agree on not deconsecrating with them.

1:5 It is not allowed to deconsecrate a second tithe with a coin from the Revolt, a coin that is not in circulation, or money not in one's possession.

1:6 Coin from the Revolt and out of circulation refers to coins from the Revolt of Bar Koziba and coins of Jerusalem. These cannot be used to deconsecrate the second tithe. If a coin circulates under the authority of earlier rulers, it is allowed for deconsecration. It is not permitted to deconsecrate with local Palestinian money in Babylonia or Babylonia's money here. If someone here owns Babylonian coins, the second tithe could be deconsecrated with them. The scenario of not deconsecrating with unavailable money includes situations where the coins are hidden in a camp, royal hill country, or wallet fallen into a cistern.

1:7 A person walking down the road with copper coins should not attempt to deconsecrate them with the copper coins at his house when encountering a thug. However, his words are binding if he went through with it.

1:8 A person carrying broken jugs of wine or oil should not attempt to tithe for produce at his house. If performed, the untithed produce remains forbidden to eat.

1:9 Wild animals and fowl can be purchased for ordinary meat usage, but they should not be used as peace-offerings. When the ruling came that ordinary meat would make hands unclean, they decided that wild animals should not be purchased for ordinary meat. However, it is permissible to buy fowl for this purpose. R. Eleazar ben Judah from Avelin, however, asserts that even fowl shouldn't be bought for use as ordinary meat, given that the grape-pressing made by ordinary meat eaters is unclean for Holy Things and unclean for the heave-offering.

1:10 In Jerusalem, if a person with second tithe money buys an open jug of wine, he must consume produce of equivalent value to the vessel. For sealed wine jugs, this rule doesn't apply. The rule is exempted for jugs of brine, vinegar, fish brine, oil, and honey whether open or sealed. For other commodities like the broom-shaped twig of the date-palm, wicker-baskets, pomace baskets of dates, regular baskets, it is necessary to consume the equivalent value of the product.

1:11 If a deer is purchased with second tithe money in Jerusalem, there is no need to consume produce in place of the hide. However, if the deer is slaughtered, he has to consume produce in place of the hide.

1:12 It is forbidden to rent houses in Jerusalem to those bringing offerings as these properties are owned by the tribes. R. Eleazar b. R. Simeon adds the prohibition of renting beds too.

1:13 Innkeepers may forcefully take the unconsecrated hides of sanctified animals if not left behind as gifts by guests. Service-tree and carob tree sprouts can only be bought with second tithe money after they have sweetened. Conversely, colocasia, mustard, lupine, and all other preserved vegetables can be bought with second tithe money regardless of whether they have sweetened. Purchasing safflower seeds with second tithe money is permissible, but these seeds do not contract food impurity. When questioned about the rules of purchasing safflower cakes with second tithe money, R. Yosé recounts a conversation where R. Yoḥanan ben Nuri agrees with R. Ḥalafta's rule that safflower cakes cannot be bought with second tithe money, contrasting R. Aqiba's assertion they can be purchased with consecrated money.

1:14 Palm pith can be bought with the money of the second tithe while unripe date berries do receive uncleanness even under the same conditions. Rabbi Judah says that the palm pith has a resemblance to wood in all regards except for the fact that it can be purchased with the money of the second tithe. Similarly, the unripe date berries are just like other fruits except that they are exempt from the separation of tithes. According to R. Simeon, saffron cannot be bought with the money from the second tithe as it does not add flavor, it just provides decoration. R. Judah ben Gadish claimed that his father's employees were selling brine in Jerusalem using the kindest money, but this was not considered a conclusive proof as the brine could have had fish in it.

1:15 If a domesticated animal meant for a peace-offering is mistakenly bought with second tithe money outside Jerusalem, its payment must be returned to its original place. On purpose, the animal should be eaten in the Holy Place or Jerusalem. Now if such a thing happens, they should let the animal die. R. Judah clarifies that the return of payment applies if the intention was to buy the animal for a peace-offering but if the intention was to deconsecrate the second tithe money through the animal's purchase, the payment must go back to its original place whether the intent was by mistake or on purpose. The same goes for cases when the purchased animal is blemished or if unclean pieces of fruit were purchased.

1:16 If a log of consecrated wine gets mixed with a log of unconsecrated honey, the new mixture's value is proportionately divided. Similarly, if a cooked dish of consecrated produce is seasoned with unconsecrated spices, the value is proportionately divided as well. However, if an unconsecrated dish is seasoned with second tithe spices, these cannot be released through redemption.

1:17 If second tithe leeks get mixed with unconsecrated leeks, the value increase is divided proportionately.

1:18 Dough baked from second tithe wheat has its value increase divided proportionately. If the bread disintegrates or the dish burns, the value decrease is attributed to the second tithe. Wheat sorted, ground and sifted can be redeemed at the market price of unrefined wheat. R. Yosé posits that if the cost of baking is figured into the price, only wheat is redeemed but not the bread loaves. Where baking cost is not considered, even bread loaves are redeemed at wheat's market price. If second tithe oil is mixed with clumps of unconsecrated spices, the value increase is divided proportionately. R. Yosé adds a general rule: where the volume increase is noticeable, value increase is proportionately divided. If the volume increase is not noticeable, although the valuable benefit is, value increase is accounted only to the second tithe.